Tax evasion and corruption in the development of Romanian

Authors

  • Ionel Mandrescu Lucian Blaga University of Sibiu, Romania

Keywords:

tax evasion, corruption, tax policy

Abstract

Tax evasion is one of the economic phenomena - a social complex of most importance that states face today and unintended consequences that seek to limit as much as possible, eradication is impossible. She has a direct effect on levels of tax revenues immediately, which leads directly to imbalances in market mechanisms and the enrichment, unlawfully, and practitioners of this method of fraud affecting the state and ultimately each of us, honest taxpayers. Fraud produced at the expense of public budgets amid corruption, at the lower level to the higher level, where we already discuss government officials, politicians, or even trust the media that influence important decisions based on interests, is a reality that passed on the economy and should not be neglected.

Author Biography

Ionel Mandrescu, Lucian Blaga University of Sibiu, Romania

Department of Doctoral School

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Published

2011-12-22

Issue

Section

FINANCE AND ACCOUNTANCY